Jurnal Rumpun Ilmu Ekonomi
Not a member yet
24 research outputs found
Sort by
Pengaruh Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, Reputasi Auditor Dan Financial Distress Terhadap Audit Delay Studi Empiris Pada Perusahaan Sub Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2019-2022
No full textThis research aims to determine the influence of company size, complexity of company operations, auditor reputation, and financial distress on audit delay in sub-food and beverage companies listed on the Indonesia Stock Exchange in 2019-2022. The population of this research is food and beverage subsector companies listed on the Indonesia Stock Exchange in 2019-2022. Using a purposive sampling method, 25 companies were selected as samples with 100 observations. This research uses a quantitative method using secondary data obtained from the Indonesian Stock Exchange. The data analysis tool uses eviews 12. Meanwhile, the data processing method used is panel data regression analysis. The results of this research show that the complexity of company operations, auditor reputation, and financial distress influence audit delay. Meanwhile, company size has no effect on audit delay.
 
Pengaruh Tingkat Pendidikan Dewan Direksi, Pertumbuhan Perusahaan, Profitabilitas, dan Umur Perusahaan Terhadap Manajemen Laba
Full text linkThis research is a quantitative study which aims to determine the influence of education board level, company growth, profitability and company age on earnings management in transportation and logistics sector companies listed on the Indonesia Stock Exchange (BEI) year period 2020-2022. In determining the research sample, a purposive sampling technique was used with a total population 50 companies and samples total 19 companies. This research uses secondary data obtained from company financial report data. The data analysis technique uses panel data regression analysis (pooled data) with the help of the program Eviews 12. The results of this research indicate that partially the variables of company growth and profitability have a significant effect on earnings management. Meanwhile, the education level of the board of directors and company age have no effect on earnings management. From this research, the coefficient of determination was also obtained (R2) with value 0.443639 means that it is as big as 44.36% disclosure is explained by the variables of board of directors' education level, company growth, profitability, and company age. Meanwhile, 55.64% is explained by other variables outside the model
Pengaruh Debt Default, Disclosure, Financial Distress, Audit Delay dan Rasio Pasar terhadap Opini Audit Going Concern (Studi pada Perusahaan Sektor Perdagangan Retail yang Terdaftar di BEI tahun 2020-2022)
Full text linkThe purpose of this study was to present, test and analyze the effect of variable Debt Default, Disclosure, Financial Distress, Audit Delay and Market Ratio on Going Concern Audit Opinions in Retail Trading Sector Companies Listed on the Indonesia Stock Exchange in 2020-2022. This research is a quantitative research. The population in this research was 30 Retail Trading Companies in 2020-2022. In this research, the sample selection used purposive sampling, the number of samples used in this research was 25 samples of retail trading companies in 2020-2022. The data analysis methods used are descriptive statistical analysis and logistic regression analysis. Hypothesis testing in this research uses the help of the SPSS version 29 program. Based on the results of the testing research, it was found that the Debt Default, Financial Distress, Audit Delay variables had a significant effect on the Going Concern Audit Opinion. Meanwhile, the Disclosure and Market Ratio variables do not have a significant effect on the Going Concern Audit Opinion
Pengaruh Political Connection, Earnings Management, Capital Intensity, dan Inventory Intensity Terhadap Tax Avoidance pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di BEI Tahun 2019-2022
Full text linkThis research is a quantitative study which aims to find out how the influence of political connections, earnings management, capital intensity and inventory intensity of tax avoidance in the manufacturing sector of various industries listed on the BEI in 2019-2022 The total sample for this research was 23 companies with the sampling method using the purposive sampling method. Data analysis uses panel data regression. The results analysis panel data regression show that partially the earnings management variable has a significant effect on tax avoidance. Meanwhile, the political connection, capital intensity and inventory intensity variables do not have a significant effect on tax avoidance. Simultaneously, political connections, earnings management, capital intensity and inventory intensity have a significant effect on tax avoidance
Analisis Faktor Ekonomi Makro Penerimaan Negara Bukan Pajak (Studi Kasus Kota Batang)
Full text linkThis research analyzes the influence of macroeconomic factors on Non-Tax State Revenue (PNBP) in Batang City in the 2020-2023 period. Using monthly data from Bank Indonesia and the Central Statistics Agency, this research applies the Vector Autoregression-Vector Error Correction Model (VAR-VECM) method to see the short-term and long-term relationship between PNBP and variables such as Gross Regional Domestic Product (GRDP), inflation, exchange rates, and interest rates. The research results show that macroeconomic factors significantly influence PNBP in the long term, although the influence is not visible in the short term. Policymakers need to pay attention to a combination of external and internal factors, such as fiscal and monetary policies, to optimize state revenues from non-tax sources in the future. This research also emphasizes the importance of sustainable policy planning to anticipate the long-term impact of global economic fluctuations on PNBP
Pengaruh Pelatihan Terhadap Motivasi Karyawan Telkom Witel Ridar
Full text linkThis study explores the relationship between Training (X) and Motivation (Y) of employees. Analysis using the simple linear regression method shows that there is a significant positive relationship between the training provided to employees and their level of motivation; the more intensive the training received, the higher the motivation generated. This is evidenced by a p-value lower than 0.05 on the regression coefficient, confirming the statistical significance of the relationship. The high coefficient of determination (R-squared) in this model indicates that the regression model is quite accurate in explaining the variability of motivation influenced by training. Based on these results, it is recommended that companies improve or develop training programs that better suit the needs of employees to improve motivation and performance. This study also emphasizes the importance of continuous evaluation of the effectiveness of training programs and additional support such as rewards to improve employee motivation on an ongoing basis
Pengaruh Gender Keberagaman Dewan Komisaris, Risiko Komite Manajemen, Leverage Dan Ukuran Perusahaan Terhadap Pengungkapan Manajemen Risiko Perusahaan
Full text linkThis research is a quantitative study which aims to determine the This research aims to determine the influence of gender diversity of the board of commissioners, risk management committee, leverage and firm size on enterprise risk management disclosures in insurance companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The method used in this research is purposive sampling with a population of 18 companies and a sample of 17 companies. The data analysis method used is quantitative analysis, namely using Panel Data Regression analysis starting from descriptive statistical analysis, classical assumption testing, selection of panel data regression models, and hypothesis testing with the help of the EViews 12 computer program. The results of the research F test show the variable gender diversity of the board of commissioners , risk management committee, leverage and firm size simultaneously influence enterprise risk management disclosure. From this research, a coefficient of determination was obtained of 0.173516, which means that 17.35% of disclosure is explained by the gender diversity variables of the board of commissioners, risk management committee, leverage and firm size. And 82.65% is explained by other variables outside the model. Based on the t test results, the leverage variable has a negative and significant effect on enterprise risk management disclosure. Meanwhile, the gender diversity variables of the board of commissioners, risk management committee and firm size have no effect on enterprise risk management disclosure
Abnormal Audit Fee pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2022 dan Faktor yang Mempengaruhinya
Full text linkAbnormal audit fees are very relevant in Indonesia, because the amount of audit fees in Indonesia is still based on deliberations between the auditor and the client. Audit fees that deviate from what they should be either in a higher or lower amount are called abnormal audit fees. In previous research, abnormal audit fees influence economic uncertainty, corporate risk taking and managerial overconfidence. In this research, we will analyze these elements regarding abnormal audit fees in Indonesia by focusing on manufacturing companies listed on the IDX as the research object. By using a purposive sampling technique, 60 manufacturing companies were obtained on the Indonesia Stock Exchange (BEI) for the 2021-2022 period. Panel data regression is used in this research. The results of this research are that economic uncertainty and managerial overconfidence influence abnormal audit fees. Meanwhile, management risk taking does not affect abnormal audit fees
Analisis Service Quality (ServQual) pada AMIK Mahaputra Riau
Full text linkThe purpose of this research is to determine the factors that influence service quality and to find out what factors most dominantly influence service quality at AMIK Mahaputra Riau. The sample for this research used the census method, namely the entire number of AMIK Mahaputra Riau students in 2020, namely 180 students Simultaneously, the Reliability, Tangible, Assurance, Emphaty and Responsiveness factors influence the service quality of AMIK Mahaputra Riau. This conclusion is supported by the truth from the analysis results which prove that f-count = 48.365> f-table = 2.32. Apart from that, the Reliability, Tangible, Assurance, Emphaty, Responsiveness factors are able to explain AMIK Mahaputra Riau's service quality of 72.7%, this can be seen of the terminated coefficient value R2 = 72.7% the remaining 27.3% is explained by factors other than Reliability, Tangible, Assurance, Empathy, Responsiveness.
Of all the independent variables studied, it turns out that the variable that has the most dominant influence on service quality at AMIK Mahaputra Riau is the Tangible variable. This conclusion was proven to be correct based on the results of statistical analysis using the t-test where t-count = 10.787> t-table = 1.989 with a significance of 0.000
Evaluasi Kelayakan UMKM Tahu dan Tempe di Tambusai Utara
No full textTo assess the feasibility of a business venture, both financial and non-financial factors are considered. The evaluation of feasibility involves analyzing non-financial elements, with a particular focus on production and marketing aspects. The financial aspects of Tofu and Tempeh Sukses Jaya's commercial production were analyzed using objective metrics such as payback period (PP), net present value (NPV), internal rate of return (IRR), and profitability index (PI) to determine its overall feasibility. Based on the analysis, it was concluded that the business is feasible due to its advantageous location and convenient accessibility. The Tofu and Tempeh Sukses Jaya business seems viable due to its strategic and easily accessible location, modern technology, and straightforward production process. Feasibility is ensured by high product quality, imported raw materials, competitive pricing, extensive distribution channels, and effective promotional efforts by the owner to ensure consumer awareness. The financial analysis indicates that the Tempeh Tofu business could be viable over a 10-year project duration with a 10 percent discount rate. The business has a 6-month payback period (PP), a net present value (NPV) of Rp 161,565,200, a profitability index (PI) of 1.6%, and an internal rate of return (IRR) of 30%, all of which suggest the business's financial feasibility